Liechtenstein maintains a favorable environment for corporate structures, offering an attractive and clear-cut tax framework. Below, you will find a detailed, data-driven examination of the corporate tax system applicable to companies operating in Liechtenstein as of 2025.
Corporate Income Tax in Liechtenstein: 2025 Overview
Liechtenstein is recognized for its competitive tax rates and business-friendly policies, making it a highly regarded jurisdiction for international investors and business owners alike.
Corporate Tax Structure
Liechtenstein applies a flat corporate income tax rate based on the profits of legal entities. The following table summarizes the main elements of the current corporate taxation regime:
| Tax Element | Rate / Requirement | Currency / Unit | Notes |
|---|---|---|---|
| Standard Corporate Tax Rate | 12.5% | Percentage (%) | Flat rate on corporate profits |
| Global Minimum Tax (QDMTT/IIR) | 15% | Percentage (%) | Applies to groups/companies with gross revenue over €750 million (approx. $818 million at 1 EUR = 1.09 USD) |
| Annual Corporate Minimum Tax | CHF 1,800 | Swiss Francs (CHF) ($2,045 at USD/CHF = 0.88) |
Creditable against profit tax for all legal entities |
| Tax Type | Flat | – | Uniform for all corporate entities |
| Assessment Basis | Corporate | – | Applies to profits of corporate entities |
Key Corporate Tax Provisions
- Flat Tax Rate: All corporate entities are subject to a uniform profit tax rate of 12.5%. There are no progressive tax brackets for standard entities.
- Minimum Annual Tax: An annual minimum corporate tax of CHF 1,800 ($2,045) is assessed for all legal entities. This amount is fully creditable against any profit tax due, ensuring no double taxation on the minimum.
- Global Minimum Tax: For entities part of groups with gross revenue exceeding €750 million (approx. $818 million), a global minimum tax of 15% applies in accordance with QDMTT and IIR regulations.
It is important to note that there are no published tax brackets, nor are there different rates for various tiers of taxable profits. Liechtenstein applies a streamlined, flat regime, making tax projections and compliance straightforward for most companies.
Surtaxes and Special Provisions
Liechtenstein incorporates two key tax surcharges under specific circumstances:
| Surtax Condition | Surtax Rate (%) | Notes |
|---|---|---|
| Groups/companies (including trusts, establishments, or foundations) with annual gross revenue > €750 million | 15% | Global minimum tax rate (QDMTT/IIR) |
| All legal entities (annual minimum tax) | 0% | CHF 1,800 required, fully creditable against profit tax |
If your company belongs to a large multinational group crossing the €750 million revenue threshold, the effective corporate tax rate may increase to 15% under Pillar Two (QDMTT and IIR) requirements. For all other companies, only the flat 12.5% rate and the minimum annual charge are relevant.
Other Key Details
- There are no published minimum or maximum holding periods that impact general corporate taxation. Current information on this aspect has not been officially disclosed by Liechtenstein authorities.
- Taxation is assessed specifically at the corporate entity level, rather than on shareholders or individuals.
Pro Tips for Navigating Liechtenstein Corporate Tax in 2025
- Always confirm your group’s global revenue position: Crossing the €750 million threshold will significantly affect your profit tax rate due to the global minimum tax.
- Factor the CHF 1,800 annual minimum corporate tax into your initial business budgeting—even if your entity is not yet profitable. If you owe profit tax, this amount is subtracted from your total liability, not added on top.
- Plan ahead for consolidated reporting if you are part of a multinational group, as new international minimum tax rules may trigger extra compliance obligations.
- Stay informed on currency fluctuations, as specific surcharges and thresholds are set in CHF and EUR, while profits might be reported in various currencies. Use current conversion rates for accurate financial forecasts.
Official Resources
For direct access to official information, visit the Liechtenstein government portal.
In summary, Liechtenstein’s corporate tax regime is notable for its low flat rate, simple structure, and predictable annual obligations, offering clear advantages for both local and international businesses looking for fiscal certainty. As always, verify your company’s revenue grouping and currency exposure to ensure full compliance with all applicable requirements in 2025.